27 CFR § 20.118 - Rubbing alcohol general-use formula.

---
identifier: "/us/cfr/t27/s20.118"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 20.118 - Rubbing alcohol general-use formula."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "20.118"
section_name: "Rubbing alcohol general-use formula."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "20"
part_name: "DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 5001, 5206, 5214, 5271-5275, 5311, 5552, 5555, 5607, 6065, 6109, 7805."
regulatory_source: "T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, unless otherwise noted."
cfr_part: "20"
---


# 20.118 Rubbing alcohol general-use formula.

(a) Rubbing alcohol is an article made with S.D.A. Formula No. 23-H (1) containing 70% ethyl alcohol by volume (2) made in accordance with one of the two formulas prescribed in paragraph (b) of this section, and (3) labeled in accordance with § 20.134(e) of this part.

(b) Either of the following two formulas is approved for manufacturing rubbing alcohol:

|  |  |
| --- | --- |
| Formula A |  |
| S.D.A. formula no. 23-H | 103.3 fl. oz. |
| Sucrose octa-acetate | 0.5 av.oz. |
| Water | q.s. 1 gallon. |
| (If desired, odorous, medicinal and/or colorative ingredients may be added.) |  |
| Formula B |  |
| S.D.A. formula no. 23-H | 103.3 fl. oz. |
| Benzyldiethyl (2: 6-xylylcarbamoyl methyl) ammonium benzoate (denatonium benzoate) | 0.88 grains. |
| Water | q.s. 1 gallon. |
| (If desired, odorous, medicinal and/or colorative ingredients may be added.) |  |

[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended by T.D. TTB-140, 81 FR 59458, Aug. 30, 2016]